Clearance of goods after processing but as such - reversal of ...
Supreme Court: Value Addition Alone Doesn't Equal Manufacturing; No Credit Reversal Without Change in Goods' Nature.
March 24, 2015
Case Laws Central Excise SC
Clearance of goods after processing but as such - reversal of credit - value addition without any change in name, character or end use of goods cannot possibly constitute criteria to decide as to what is manufacture - SC
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